Qtech Business Solutions Inc.

𝐃𝐈𝐅𝐅𝐄𝐑𝐄𝐍𝐂𝐄 𝐁𝐄𝐓𝐖𝐄𝐄𝐍 𝐏𝐎𝐒 𝐚𝐧𝐝 𝐒𝐏𝐌

In the Bureau of Internal Revenue (BIR) context, a 𝐏𝐨𝐢𝐧𝐭‑𝐨𝐟‑𝐒𝐚𝐥𝐞 (𝐏𝐎𝐒) is a BIR‑accredited system that records retail sales and issues official receipts or invoices to customers. Meanwhile, a 𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐏𝐮𝐫𝐩𝐨𝐬𝐞 𝐌𝐚𝐜𝐡𝐢𝐧𝐞 (𝐒𝐏𝐌) is a non‑accredited device used only for internal processes, ordering, or supplementary receipts, but still requires BIR registration. The key difference is that POS systems must undergo BIR accreditation and generate daily Z‑readings for tax reporting, while SPMs are exempt from accreditation but must secure a Permit to Use (PTU).

Examples of POS include cash registers and computerized software that process payments and issue official receipts.

Examples of SPMs include ATMs, restaurant ordering kiosks, taximeters, and price checkers.

📌 𝐏𝐨𝐢𝐧𝐭‑𝐨𝐟‑𝐒𝐚𝐥𝐞 (𝐏𝐎𝐒)

- Purpose: Records sales and issues official receipts/invoices.

- BIR Accreditation: Required (system evaluation before use).

- Permit to Use (PTU): Required via eAccReg System.

- Sales Reporting: Generates Z‑readings and daily sales journals uploaded to BIR.

Examples: Cash registers, computerized POS software.

📌 𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐏𝐮𝐫𝐩𝐨𝐬𝐞 𝐌𝐚𝐜𝐡𝐢𝐧𝐞 (𝐒𝐏𝐌)

- Purpose: Internal processing, supplementary slips, or order‑taking.

- BIR Accreditation: Not required (exempt from formal accreditation).

- Permit to Use (PTU): Required via eAccReg System.

- Sales Reporting: Does not record primary sales or generate Z‑readings.

Examples: ATMs, restaurant ordering machines, bills payment kiosks, taximeters, price checkers.